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Refactors for taxes

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This commit is contained in:
David Bomba 2023-04-12 13:59:38 +10:00
parent d81029c445
commit b3d9dc3a51
4 changed files with 141 additions and 88 deletions
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60
app/DataMapper/Tax/BaseRule.php
View File

@ -11,8 +11,9 @@
namespace App\DataMapper\Tax;
use App\DataMapper\Tax\ZipTax\Response;
use App\Models\Client;
use App\Models\Product;
use App\DataMapper\Tax\ZipTax\Response;
class BaseRule implements RuleInterface
{
@ -27,7 +28,7 @@ class BaseRule implements RuleInterface
public bool $foreign_consumer_tax_exempt = true;
public string $vendor_iso_3166_2 = '';
public string $seller_region = '';
public string $client_region = '';
@ -93,6 +94,8 @@ class BaseRule implements RuleInterface
'SK' => 'EU', // Slovakia
'US' => 'US', // United States
'AU' => 'AU', // Australia
];
/** EU TAXES */
@ -132,19 +135,26 @@ class BaseRule implements RuleInterface
return $this;
}
public function setTaxData(Response $tax_data): self
{
$this->tax_data = $tax_data;
return $this;
}
// Refactor to support switching between shipping / billing country / region / subregion
private function resolveRegions(): self
{
if(!array_key_exists($this->client->country->iso_3166_2, $this->region_codes))
throw new \Exception('Automatic tax calculates not supported for this country');
throw new \Exception('Automatic tax calculations not supported for this country');
$this->client_region = $this->region_codes[$this->client->country->iso_3166_2];
match($this->client_region){
'US' => $this->client_subregion = $this->tax_data->geoState,
'EU' => $this->client_subregion = $this->client->country->iso_3166_2,
default => '',
default => $this->client->country->iso_3166_2,
};
return $this;
@ -155,26 +165,18 @@ class BaseRule implements RuleInterface
return $this->client->company->tax_data->regions->{$this->client_region}->tax_all_subregions || $this->client->company->tax_data->regions->{$this->client_region}->subregions->{$this->client_subregion}->apply_tax;
}
public function taxForeignEntity(mixed $item): self
public function defaultForeign(): self
{
if($this->client_region == 'US') {
$this->tax_rate1 = $this->tax_data->taxSales * 100;
$this->tax_name1 = "{$this->tax_data->geoState} Sales Tax";
}
else {
$this->tax_rate1 = $this->client->company->tax_data->regions->{$this->client_region}->subregions->{$this->client_subregion}->tax_rate;
$this->tax_name1 = "Tax";
}
return $this;
}
public function defaultForeign(): self
{
$this->tax_rate1 = $this->client->company->tax_data->regions->{$this->client_region}->subregions->{$this->client_subregion}->tax_rate;
$this->tax_name1 = $this->client->company->tax_data->regions->{$this->client_region}->subregions->{$this->client_subregion}->tax_name;
@ -182,16 +184,30 @@ class BaseRule implements RuleInterface
return $this;
}
public function setTaxData(Response $tax_data): self
{
$this->tax_data = $tax_data;
return $this;
}
public function tax($item = null): self
{
nlog($this->client_region);
nlog($this->seller_region);
if ($this->client->is_tax_exempt) {
return $this->taxExempt();
} elseif($this->client_region == $this->seller_region && $this->isTaxableRegion()) {
$this->taxByType($item->tax_id);
return $this;
} elseif($this->isTaxableRegion()) { //other regions outside of US
match($item->tax_id) {
Product::PRODUCT_TYPE_EXEMPT => $this->taxExempt(),
Product::PRODUCT_TYPE_REDUCED_TAX => $this->taxReduced(),
Product::PRODUCT_TYPE_OVERRIDE_TAX => $this->override(),
default => $this->defaultForeign(),
};
}
return $this;
}
public function taxByType(mixed $type): self

42
app/DataMapper/Tax/DE/Rule.php
View File

@ -17,7 +17,7 @@ use App\DataMapper\Tax\RuleInterface;
class Rule extends BaseRule implements RuleInterface
{
public string $vendor_iso_3166_2 = 'DE';
public string $seller_region = 'EU';
public bool $consumer_tax_exempt = false;
@ -40,30 +40,6 @@ class Rule extends BaseRule implements RuleInterface
return $this;
}
public function tax($item = null): self
{
if ($this->client->is_tax_exempt) {
return $this->taxExempt();
}
elseif ($this->client->company->tax_data->regions->EU->tax_all_subregions || $this->client->company->tax_data->regions->EU->subregions->{$this->client_subregion}->apply_tax) {
$this->taxByType($item->tax_id);
return $this;
}
elseif ($this->client_region != 'EU' && $this->isTaxableRegion()) { //foreign entity with tax obligations
$this->taxForeignEntity($item);
return $this;
}
return $this;
}
public function taxByType($product_tax_type): self
{
@ -148,38 +124,38 @@ class Rule extends BaseRule implements RuleInterface
public function calculateRates(): self
{
if ($this->client->is_tax_exempt) {
// nlog("tax exempt");
nlog("tax exempt");
$this->tax_rate = 0;
$this->reduced_tax_rate = 0;
}
elseif($this->client_subregion != $this->vendor_iso_3166_2 && in_array($this->client_subregion, $this->eu_country_codes) && $this->client->has_valid_vat_number && $this->eu_business_tax_exempt)
elseif($this->client_subregion != $this->client->company->tax_data->seller_subregion && in_array($this->client_subregion, $this->eu_country_codes) && $this->client->has_valid_vat_number && $this->eu_business_tax_exempt)
{
// nlog("euro zone and tax exempt");
nlog("euro zone and tax exempt");
$this->tax_rate = 0;
$this->reduced_tax_rate = 0;
}
elseif(!in_array($this->client_subregion, $this->eu_country_codes) && ($this->foreign_consumer_tax_exempt || $this->foreign_business_tax_exempt)) //foreign + tax exempt
{
// nlog("foreign and tax exempt");
nlog("foreign and tax exempt");
$this->tax_rate = 0;
$this->reduced_tax_rate = 0;
}
elseif(in_array($this->client_subregion, $this->eu_country_codes) && !$this->client->has_valid_vat_number) //eu country / no valid vat
{
if(($this->vendor_iso_3166_2 != $this->client_subregion) && $this->client->company->tax_data->regions->EU->has_sales_above_threshold)
if(($this->client->company->tax_data->seller_subregion != $this->client_subregion) && $this->client->company->tax_data->regions->EU->has_sales_above_threshold)
{
// nlog("eu zone with sales above threshold");
nlog("eu zone with sales above threshold");
$this->tax_rate = $this->client->company->tax_data->regions->EU->subregions->{$this->client->country->iso_3166_2}->tax_rate;
$this->reduced_tax_rate = $this->client->company->tax_data->regions->EU->subregions->{$this->client->country->iso_3166_2}->reduced_tax_rate;
}
else {
// nlog("EU with intra-community supply ie DE to DE");
nlog("EU with intra-community supply ie DE to DE");
$this->tax_rate = $this->client->company->tax_data->regions->EU->subregions->{$this->client->company->country()->iso_3166_2}->tax_rate;
$this->reduced_tax_rate = $this->client->company->tax_data->regions->EU->subregions->{$this->client->company->country()->iso_3166_2}->reduced_tax_rate;
}
}
else {
// nlog("default tax");
nlog("default tax");
$this->tax_rate = $this->client->company->tax_data->regions->EU->subregions->{$this->client->company->country()->iso_3166_2}->tax_rate;
$this->reduced_tax_rate = $this->client->company->tax_data->regions->EU->subregions->{$this->client->company->country()->iso_3166_2}->reduced_tax_rate;
}

26
app/DataMapper/Tax/US/Rule.php
View File

@ -17,6 +17,8 @@ use App\Models\Product;
class Rule extends BaseRule implements RuleInterface
{
public string $seller_region = 'US';
/**
* The rules apply US => US taxes using the tax calculator.
*
@ -34,30 +36,6 @@ class Rule extends BaseRule implements RuleInterface
return $this;
}
public function tax($item = null): self
{
if ($this->client->is_tax_exempt) {
return $this->taxExempt();
} elseif($this->client_region == 'US' && $this->isTaxableRegion()) {
$this->taxByType($item->tax_id);
return $this;
} elseif($this->isTaxableRegion()) { //other regions outside of US
match($item->tax_id) {
Product::PRODUCT_TYPE_EXEMPT => $this->taxExempt(),
Product::PRODUCT_TYPE_REDUCED_TAX => $this->taxReduced(),
Product::PRODUCT_TYPE_OVERRIDE_TAX => $this->override(),
default => $this->defaultForeign(),
};
}
return $this;
}
public function taxByType($product_tax_type): self
{

95
tests/Unit/Tax/EuTaxTest.php
View File

@ -15,6 +15,7 @@ use Tests\TestCase;
use App\Models\Client;
use App\Models\Company;
use App\Models\Invoice;
use App\Models\Product;
use Tests\MockAccountData;
use App\DataMapper\Tax\DE\Rule;
use App\DataMapper\Tax\TaxModel;
@ -44,6 +45,82 @@ class EuTaxTest extends TestCase
$this->makeTestData();
}
public function testEuToUsTaxCalculation()
{
$settings = CompanySettings::defaults();
$settings->country_id = '276'; // germany
$tax_data = new TaxModel();
$tax_data->seller_subregion = 'DE';
$tax_data->regions->EU->has_sales_above_threshold = false;
$tax_data->regions->EU->tax_all_subregions = true;
$tax_data->regions->US->tax_all_subregions = true;
$tax_data->regions->US->has_sales_above_threshold = true;
$company = Company::factory()->create([
'account_id' => $this->account->id,
'settings' => $settings,
'tax_data' => $tax_data,
'calculate_taxes' => true,
]);
$client = Client::factory()->create([
'user_id' => $this->user->id,
'company_id' => $company->id,
'country_id' => 840,
'shipping_country_id' => 840,
'has_valid_vat_number' => false,
'is_tax_exempt' => false,
'tax_data' => new Response([
'geoState' => 'CA',
'taxSales' => 0.07,
]),
]);
$invoice = Invoice::factory()->create([
'company_id' => $company->id,
'client_id' => $client->id,
'status_id' => 1,
'user_id' => $this->user->id,
'uses_inclusive_taxes' => false,
'discount' => 0,
'line_items' => [
[
'product_key' => 'Test',
'notes' => 'Test',
'cost' => 100,
'quantity' => 1,
'tax_name1' => '',
'tax_rate1' => 0,
'tax_name2' => '',
'tax_rate2' => 0,
'tax_name3' => '',
'tax_rate3' => 0,
'type_id' => '1',
'tax_id' => Product::PRODUCT_TYPE_PHYSICAL,
],
],
'tax_rate1' => 0,
'tax_rate2' => 0,
'tax_rate3' => 0,
'tax_name1' => '',
'tax_name2' => '',
'tax_name3' => '',
'tax_data' => new Response([
'geoState' => 'CA',
'taxSales' => 0.07,
]),
]);
$invoice = $invoice->calc()->getInvoice()->service()->markSent()->save();
$this->assertEquals(107, $invoice->amount);
}
public function testInvoiceTaxCalcDetoBeNoVat()
{
$settings = CompanySettings::defaults();
@ -265,8 +342,7 @@ class EuTaxTest extends TestCase
$process->setClient($client);
$process->init();
$this->assertEquals('DE', $process->vendor_iso_3166_2);
$this->assertEquals('EU', $process->seller_region);
$this->assertEquals('DE', $process->client_subregion);
$this->assertFalse($client->has_valid_vat_number);
@ -311,7 +387,7 @@ class EuTaxTest extends TestCase
$process->init();
$this->assertEquals('DE', $process->vendor_iso_3166_2);
$this->assertEquals('EU', $process->seller_region);
$this->assertEquals('BE', $process->client_subregion);
@ -332,11 +408,18 @@ class EuTaxTest extends TestCase
$settings = CompanySettings::defaults();
$settings->country_id = '276'; // germany
$tax_data = new TaxModel();
$tax_data->seller_subregion = 'DE';
$tax_data->regions->EU->has_sales_above_threshold = true;
$tax_data->regions->EU->tax_all_subregions = true;
$company = Company::factory()->create([
'account_id' => $this->account->id,
'settings' => $settings
'settings' => $settings,
'tax_data' => $tax_data,
]);
$client = Client::factory()->create([
'user_id' => $this->user->id,
'company_id' => $company->id,
@ -352,7 +435,7 @@ class EuTaxTest extends TestCase
$process->setClient($client);
$process->init();
$this->assertEquals('DE', $process->vendor_iso_3166_2);
$this->assertEquals('EU', $process->seller_region);
$this->assertEquals('CA', $process->client_subregion);
@ -364,9 +447,9 @@ class EuTaxTest extends TestCase
$this->assertEquals(0, $process->reduced_tax_rate);
}
public function testSubThresholdCorrectRate()
{